[F1614ZAOverview of PartU.K.
This section has no associated Explanatory Notes
This Part deals with the application of the Income Tax Acts to manufactured payment relationships and payments representative of dividends or interest.]
Textual Amendments
F1Pt. 11ZA inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 1